There has been proposed a semiconductor memory device having a three-dimensional structure in which a stacked body having a plurality of electrode films stacked via respective insulating films is provided with memory holes, and a channel is disposed on a sidewall of each of the memory holes via a charge storage film. The electrode films each function as a control gate in the memory cell, and by increasing the number of electrode films stacked, the number of memory cells can be increased.
Since the aspect ratio of the memory hole rises due to the increase in the number of electrode films stacked, formation of the stacked bodies and the memory holes is performed in a phased manner. In order to form the memory holes penetrating the upper and lower stacked bodies, there are formed an alignment mark and an overlay mark to perform the alignment between the lower stacked body and the upper stacked body. In the process of forming such an alignment mark and such an overlay mark, there is desired reduction in cost.